Kuchta v. Canada
A-226-98
Létourneau J.A.
10/9/99
2 pp.
Application for judicial review of decision of Tax Court Judge under Income Tax Act, s. 3(f)-Taxpayer's spouse incurring business loss for taxation year deemed to have positive income in amount equal to zero-Ending up with income lower than that of taxpayer, therefore, as supporting person, one who, under Act, s. 63(2), entitled to claim deduction for child care expenses-Entitlement of no use to him in circumstances-End result unfortunate, but law clear, leaves courts with no other choice than to apply it as it is-Application dismissed-Income Tax Act, R.S.C., 1985 (5th Supp.), c. 1, ss. 3(f) (as enacted by L.C. 1994, c. 7, Sch. II, s. 1), 63(2) (as am. idem, ss. 23, 36).
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